Removal of proviso in Central Excise section 32(3) alters statutory application under the amended Act. The Finance Act, 2015 amends the Central Excise Act by omitting the proviso to sub section (3) of section 32, deleting the conditional language and leaving sub section (3) operative without that proviso.
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Removal of proviso in Central Excise section 32(3) alters statutory application under the amended Act.
The Finance Act, 2015 amends the Central Excise Act by omitting the proviso to sub section (3) of section 32, deleting the conditional language and leaving sub section (3) operative without that proviso.
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